(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this Chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order or except as hereinafter provided. The Finance Director or his delegate may furnish the Internal Revenue Service and the Tax Commissioner of Ohio with copies of the returns filed. Any person divulging such information, except as hereinbefore authorized, shall be subject to the penalty provided in 181.99(b).
(Ord. 28-01. Passed 4-16-01.)